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Section 87 - Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
87. Amendment of section 2 of Act 54 of 1963.-
In section 2 of the Central Boards of Revenue Act, 1963, in sub-clause (1) of clause (c),-
(a) in item (vii), the word "and" occurring at the end shall be omitted; and
(b) after item (ix) as so amended, the following item shall be inserted, namely:-
"(x) the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015; and"
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* Only for reference.